Brendan Howlin (Wexford, Labour) | Oireachtas source

I move amendment No. 92:

In page 75, between lines 7 and 8, to insert the following:

“(w) The Revenue Commissioners, in relation to a record that relates to the formation of an opinion under section 811 of the Taxes Consolidation Act 1997 that a transaction is a tax avoidance transaction, save as regards a record that was created before—(i) the date on which an officer of the Revenue Commissioners has notified a person that the transaction is the subject of enquiry for the purpose of considering whether to give, in relation to it, a notice under that section 811 of an opinion to the foregoing effect, or

(ii) if it falls earlier than the foregoing date, the date on which a notification under section 811A of that Act was received by the Revenue Commissioners in relation to the transaction.”.

The purpose of the amendment is to provide an exemption from the Revenue Commissioners in relation to certain records that they may hold relating to section 812 of the Taxes Consolidation Act which deals with tax avoidance. I have a long speaking note but, in essence, I do not want to provide the tax avoider with a blueprint on how to avoid tax.

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